Αλυσίδες εφοδιασμού επιχειρήσεων και ESG κριτήρια

Γούδας, Κωνσταντίνος - Αναστάσιος

Master Thesis

Author

Γούδας, Κωνσταντίνος - Αναστάσιος

Date

2025-06

Abstract

In the current period, manmade climate change has made a major influence in life on the planet. This influence is expected to increase in the following years. This has led the United Nations to make an agenda that appeals to 17 Goals of Sustainable Development, a form of development that puts a stop to the human activities that cause climate change. However, it must be taken into account that a major part of climate change and, at the same time, the achievement of sustainable development is a responsibility of the corporate world. This, aligned with the undisputable fact that the main purpose of a company is to profit financially, has led to the discovery and the rise of ESG criteria. ESG (Environmental, Social, Governance) Criteria are a method of company evaluation when it comes to its activity’s impact on issues surrounding the Environment, the Society and Corporate Governance. As long as a company fulfills the ESG criteria, it can receive corresponding investments. With this logic, many stock markets, including the one in Athens, Greece, have created a corresponding index, that contains the listed companies with the highest ESG score. At the same time, one of the most important parts of a company is the supply chain. The supply chain is the group of departments and/or companies, through which the raw materials are collected, turned into the final product and, eventually, sold. The supply chain and its management cannot be ignored by the ESG evaluation. This Master’s thesis’ goal was to reveal the relationship between the supply chain and the ESG criteria. The relationship between ESG and supply chain was mostly focused on the social aspects and, more specifically, how a company’s supply chain treated its employees, whether it was run by the same company, or by collaborating ones. At the same time, there was a connection to the environmental section as well, mostly focused on the usage of renewable energy and measures of circular economy. Finally, when it comes to governance issues, transparency and recognition of the dangers of implementing ESG measurements are always important factors. Furthermore, in part of this thesis, a questionnaire was made and given to several companies with activity in Greek territories. The goal of the questionnaire was to reveal the level at which the corporate world has been aware and mobilized, when it came to ESG and sustainable development. The results showed that there was a very positive reaction on governance issues, with the one on social issues being somewhat positive. On the other hand, the transition in correspondence to environmental issues was small enough, but not irrelevant.

Postgraduate Studies Programme

Βιοοικονομία, Κυκλική Οικονομία και Βιώσιμη Ανάπτυξη

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

105

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/18172

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα